The Australian Experience with Preferential Capital Gains Tax Treatment—Possible Lessons for Canada
This article compares the preferential tax treatment of capital gains in Australia and in Canada, with a view to determining whether there are any lessons from the Australian experience that may be of relevance to Canada. The tax treatment of capital gains is similar in the two jurisdictions in t...
| Main Authors: | Minas, John, Lim, Y., Evans, C., Vaillancourt, F |
|---|---|
| Format: | Journal Article |
| Published: |
Canadian Tax Foundation
2021
|
| Online Access: | http://hdl.handle.net/20.500.11937/87591 |
Similar Items
Data choice in capital gains realisation response studies - a review
by: Minas, John
Published: (2014)
by: Minas, John
Published: (2014)
The feasibility of introducing capital gains tax in Malaysia
by: Hingun, Mohsin
Published: (2012)
by: Hingun, Mohsin
Published: (2012)
Capital gains tax controversy / Ooi Khean Beng
by: Ooi, Khean Beng
Published: (1966)
by: Ooi, Khean Beng
Published: (1966)
Effects of financial structure, preferential tax rate and tax incentives on dynamics of SMEs’ growth in Malaysia
by: Romli, Mohd Arif
Published: (2018)
by: Romli, Mohd Arif
Published: (2018)
Essays on preferential trade liberalisation and domestic tax policy: CGE evaluations for Thailand and for India
by: Lochindaratn, Pachara
Published: (2009)
by: Lochindaratn, Pachara
Published: (2009)
Revolutionising the senate in Malaysia : lessons from Australia and Canada
by: Daud, Mahyuddin
Published: (2020)
by: Daud, Mahyuddin
Published: (2020)
The Income Tax Treatment of Housing Assets – Assessing Proposed Reform Arrangements
by: Duncan, Alan, et al.
Published: (2019)
by: Duncan, Alan, et al.
Published: (2019)
Explorations of structure and choice in taxing capital gains in New Zealand : tax practitioners' perspectives / Alvin Cheng and Sue Yong
by: Cheng, Alvin, et al.
Published: (2011)
by: Cheng, Alvin, et al.
Published: (2011)
Exploring intangible drivers that can lead to supplier preferential treatment towards SMEs
by: Soh, Jun Ghee
Published: (2020)
by: Soh, Jun Ghee
Published: (2020)
Converting RPL into academic capital: Lessons from Australian universities
by: Pitman, Tim, et al.
Published: (2013)
by: Pitman, Tim, et al.
Published: (2013)
The income tax treatment of housing assets: an assessment of proposed reform arrangements
by: Duncan, Alan, et al.
Published: (2018)
by: Duncan, Alan, et al.
Published: (2018)
The labour force involvement of women: lessons from a comparision of Canada and Australia
by: Austen, Siobhan
Published: (2008)
by: Austen, Siobhan
Published: (2008)
Gaining insight into patients' experience of adherence to hypertensive treatment
by: Lee, Khuan, et al.
Published: (2010)
by: Lee, Khuan, et al.
Published: (2010)
The Impact Of Preferential Trade Agreement Between Iran And Malaysia
by: Shaghaghi, Sepideh
Published: (2009)
by: Shaghaghi, Sepideh
Published: (2009)
The Impact Of Preferential Trade Agreement Between Iran And Malaysia
by: Shaghaghi, Sepideh
Published: (2009)
by: Shaghaghi, Sepideh
Published: (2009)
Welfare Impacts of Preferential Trade Liberalization in South Asia
by: Islam, A., et al.
Published: (2015)
by: Islam, A., et al.
Published: (2015)
The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms
by: Taylor, Grantley, et al.
Published: (2013)
by: Taylor, Grantley, et al.
Published: (2013)
Functional analysis of root-preferential oil palm metallothionein promoter in tobacco
by: Masura, Subhi Siti, et al.
Published: (2024)
by: Masura, Subhi Siti, et al.
Published: (2024)
Gaining industry experience with intel
by: Mustafa, Zulita
Published: (2019)
by: Mustafa, Zulita
Published: (2019)
Empirical assessment of the impact on trade of product specific preferential rules of origin
by: Verdeja, Luis F.
Published: (2012)
by: Verdeja, Luis F.
Published: (2012)
Synthesis of Monocrystalline Nanoframes of Prussian Blue Analogues by Controlled Preferential Etching
by: Zhang, W., et al.
Published: (2016)
by: Zhang, W., et al.
Published: (2016)
Searching for Differences in Race: Is There Evidence for Preferential Detection of Other-Race Faces?
by: Lipp, Ottmar, et al.
Published: (2009)
by: Lipp, Ottmar, et al.
Published: (2009)
Analyzing Potential Effects of Preferential Liberalization in Some Asian Emerging Economies
by: Kabir, M., et al.
Published: (2011)
by: Kabir, M., et al.
Published: (2011)
Synthesis of Monocrystalline Nanoframes of Prussian Blue Analogues by Controlled Preferential Etching
by: Zhang, W., et al.
Published: (2016)
by: Zhang, W., et al.
Published: (2016)
Immigrant women’s experiences of maternity services in Canada: a meta-ethnography
by: Higginbottom, Gina M.A., et al.
Published: (2014)
by: Higginbottom, Gina M.A., et al.
Published: (2014)
An ethnographic investigation of maternity healthcare experience of immigrants in rural and urban Alberta, Canada
by: Higginbottom, Gina M.A., et al.
Published: (2016)
by: Higginbottom, Gina M.A., et al.
Published: (2016)
Rigorous Capital Requirements under Basel iii Possible Impact on Turkey’s Financial Sector
by: Taskinsoy, John
Published: (2013)
by: Taskinsoy, John
Published: (2013)
Evaluating the tax simplification goal of the Australian Henry tax review
by: Pope, Jeffrey
Published: (2010)
by: Pope, Jeffrey
Published: (2010)
Personal Property Securities Legislation: What happens when a company becomes insolvent? Lessons from Canada and New Zealand
by: Widdup, Linda
Published: (2011)
by: Widdup, Linda
Published: (2011)
State tax and policy competition for mobile capital
by: Petchey, Jeffrey, et al.
Published: (2002)
by: Petchey, Jeffrey, et al.
Published: (2002)
Gaining insight into how women conceptualize satisfaction: Western Australian women's perception of their maternity care experiences
by: Lewis, Lucy, et al.
Published: (2016)
by: Lewis, Lucy, et al.
Published: (2016)
Emotional expressions preferentially elicit implicit evaluations of faces also varying in race or age
by: Craig, B., et al.
Published: (2014)
by: Craig, B., et al.
Published: (2014)
Cytomegalovirus viraemia and mortality in renal transplant recipients in the era of antiviral prophylaxis. Lessons from the western Australian experience
by: Selvey, Linda, et al.
Published: (2017)
by: Selvey, Linda, et al.
Published: (2017)
Curtin Tax Clinic Experience
by: Morgan, Annette, et al.
Published: (2019)
by: Morgan, Annette, et al.
Published: (2019)
Functional characterization of the MSP-C6 promoter as a potential tool for mesocarp-preferential expression of transgenes
by: Badai, Siti Suriawati, et al.
Published: (2023)
by: Badai, Siti Suriawati, et al.
Published: (2023)
Possible legal framework to pioneer Islamic banking in the Maldives: lessons to learn from Malaysia
by: Wisham, Ismail, et al.
Published: (2011)
by: Wisham, Ismail, et al.
Published: (2011)
Preferential Weld corrosion of carbon steel as Effect of Caustic in amine-CO2 contained solutions
by: Yuli Panca, Asmara, et al.
Published: (2020)
by: Yuli Panca, Asmara, et al.
Published: (2020)
In the zone: tax relief for the Australian bush
by: Fullarton, Lex, et al.
Published: (2019)
by: Fullarton, Lex, et al.
Published: (2019)
Australian tax reform for sustainable transportation
by: Pearce, Prafula
Published: (2011)
by: Pearce, Prafula
Published: (2011)
Tax Accounting for Livestock: Mother or meat/Capital or revenue?
by: Fullarton, Lex, et al.
Published: (2021)
by: Fullarton, Lex, et al.
Published: (2021)
Similar Items
-
Data choice in capital gains realisation response studies - a review
by: Minas, John
Published: (2014) -
The feasibility of introducing capital gains tax in Malaysia
by: Hingun, Mohsin
Published: (2012) -
Capital gains tax controversy / Ooi Khean Beng
by: Ooi, Khean Beng
Published: (1966) -
Effects of financial structure, preferential tax rate and tax incentives on dynamics of SMEs’ growth in Malaysia
by: Romli, Mohd Arif
Published: (2018) -
Essays on preferential trade liberalisation and domestic tax policy: CGE evaluations for Thailand and for India
by: Lochindaratn, Pachara
Published: (2009)